Exhibit 21

NATIONWIDE FINANCIAL SERVICES, INC. AND SUBSIDIARIES

Subsidiaries of the Registrant

As of December 31, 2009

The following list includes subsidiaries of Nationwide Financial Services, Inc. Subsidiaries of subsidiaries are indicated by indentations. All subsidiaries
are wholly-owned unless otherwise indicated.



|                                                                        |  |                                     
|----------------------------------------------------------------------- |  | ------------------------------------
|Subsidiary                                                              |  | State ofIncorporation orOrganization
|Nationwide Life Insurance Company                                       |  | Ohio                                
|Nationwide Life and Annuity Insurance Company                           |  | Ohio                                
|Nationwide Investment Services Corporation                              |  | Oklahoma                            
|Nationwide Financial Assignment Company                                 |  | Ohio                                
|Nationwide Investment Advisors, LLC                                     |  | Ohio                                
|Nationwide Community Development Corporation, LLC (67% owned)           |  | Ohio                                
|Life REO Holdings, LLC                                                  |  | Ohio                                
|Nationwide Financial Services Capital Trust                             |  | Delaware                            
|Nationwide Bank                                                         |  | Federal Incorporation               
|Nationwide Financial Structured Products, LLC                           |  | Ohio                                
|NF Reinsurance, Ltd.                                                    |  | Bermuda                             
|Nationwide Fund Advisors                                                |  | Delaware                            
|NFS Distributors, Inc.                                                  |  | Delaware                            
|Nationwide Fund Management LLC                                          |  | Delaware                            
|Nationwide Fund Distributors LLC                                        |  | Delaware                            
|Nationwide Retirement Solutions, Inc.                                   |  | Delaware                            
|Nationwide Retirement Solutions, Inc. of Arizona                        |  | Arizona                             
|Nationwide Retirement Solutions Insurance Agency, Inc.                  |  | Massachusetts                       
|Nationwide Retirement Solutions, Inc. of Ohio                           |  | Ohio                                
|Nationwide Retirement Solutions, Inc. of Texas                          |  | Texas                               
|Nationwide Financial Institution Distributors Agency, Inc.              |  | Delaware                            
|Nationwide Securities, LLC                                              |  | Delaware                            
|1717 Brokerage Services, Inc.                                           |  | Pennsylvania                        
|Pension Associates, Inc.                                                |  | Wisconsin                           
|Registered Investment Advisors Services, Inc., d/b/a RIA Services, Inc. |  | Texas                               

All business operations of Nationwide Financial
Services, Inc. and all of its subsidiaries are conducted using each companys legally registered name, except for Registered Investment Advisors, Inc. d/b/a RIA Services, Inc.